VAT: Recast of Sixth Directive
The Minister for Finance has made Regulations in relation to the recast of the Sixth Directive and the accession of Bulgaria and Romania.
European Communities (Value-Added Tax) Regulations 2006 (S.I. No. 663 of 2006) cater for the entry into force of Council Directive 2006/112/EC of 28 November 2006 (OJ No. L 347 of 11 December 2006) and Council Directive 2006/98/EC of 27 November 2006 (OJ No. L 363 of 20 December 2006).
- Council Directive 2006/112/EC replaces the Sixth VAT Directive. S.I. No. 663/2006 provides for the updating of the references to the Sixth Directive in the VAT Act.
- Council Directive 2006/98/EC (OJ No. L 363 of 20 December 2006) deals with the accession to the EU of the Republic of Bulgaria and Romania. S.I. No. 663/2006 amends the application of transitional VAT measures to goods in transit between the two new accession countries (i.e. the Republic of Bulgaria and Romania) and Ireland on 1 January 2007.
eBrief No. 57/2006 is reproduced at Section 2.06.